Customs Act: Personal purchase of overseas people is always a smuggling violation

"Billion Power network News" August 8, a few days ago, the General administration of Customs issued "on cross-border trade in goods, goods and articles related to regulatory matters" notice (2014 56th article). Media interpretation, the implementation of the new rules, means that the former with personal purchasing or friends to help the nature of the overseas purchasing will be included in the regulatory category, micro-trust friends Circle purchase if not customs or be considered smuggling.

However, the report was quickly challenged by professionals. A cross-border electricity dealer pilot City's customs insiders said to the billion-state power network, similar interpretation of the existence of a lot of inaccurate places. In accordance with the provisions of the Customs Law of the People's Republic of China (hereinafter referred to as the Customs Act), it is illegal for an individual to do overseas purchasing, which is hit by the customs, and this has nothing to do with the promulgation of article 56th.

Personal overseas purchase is always a smuggling violation

Billion power network to understand that, in accordance with the provisions of the Customs Act, turnover of goods are differentiated into goods and articles. The so-called "goods" belong to the trade between enterprises, the consignee of imported goods, the consignor of export goods need to handle import and export goods Customs declaration formalities, and submit import and export license documents and related documents. Specific to entry, enterprises need to pay import taxes on goods.

and the "goods" entry and exit rules are: Individuals with the turnover of baggage, postal turnover of goods, should be used for personal use, reasonable quantity, and accept customs supervision. Specific to the entry, the individual needs to pay the postal tax.

The above Customs insiders pointed out that the biggest problem with overseas purchasing is that trade has always been in accordance with the "personal belongings" in the form of entry, only to pay more preferential tax on the line. In this way, the postal tax on items of equal value is equivalent to about 1/3 of the import tax on goods in general trade.

This shows that the determination of the items, the most crucial point is "whether for personal use", which means that as long as overseas purchases of goods is the way of individual goods entry, but produced two sales, it is illegal behavior.

The above customs people pointed out that the popular explanation is: A personal name to buy a group of overseas goods, whether through their own carrying or by mail to bring immigration, as long as the resale to B, is suspected of violating the Customs Act.

"For overseas purchasing, in addition to our own customs inspection, we also often joint business Administration to enforce the law, because it also involves the loss of domestic tax." If the amount of money involved reaches a certain amount, it can be judged as smuggling and the persons involved should be criminally liable. To put it simply, you can catch a arrest. If the amount involved is small, it is only a violation of the law, we generally adopt administrative penalties and critical education. The above customs insiders said.

A person who has been engaged in Cross-border logistics services for many years has pointed out that because of the limited manpower of the Customs and Excise Department, it is impossible to find out the investigation of overseas purchasing and to make a leak. At present, customs for overseas purchases of the blow mainly concentrated in a large number of long-term personal purchasing behavior, a small number of, not often, or simply to help friends with one or two times overseas goods purchasing behavior, generally will not be investigated by the customs. It is difficult for customs officers to know whether the goods will be sold in the final two times. ”

In addition, it should be noted that even personal belongings, but also the need to pay the tax. The current policy is that the postal tax is exempt from the 50 yuan and below.

Industry insiders said, there are many overseas purchasing through the low value of goods or other means to evade or pay less tax. In this respect, customs officials said, will also blow, ordered to pay the tariffs, and fined.

Article 56th instead opens up a new road for overseas purchasing

The above customs insiders said that although the issue of the attribution of overseas purchasing has been clear in the early morning, and no 56th text, but the promulgation of the 56th text for overseas purchasing is not a total impact. One important point is that the 56th text to the overseas purchasing "black wash white" possibility.

According to the person, in accordance with document 56th, as long as the overseas purchasing registration of a company, in the customs record, and the customs system networking, and then fill in the list of goods to declare, and pay the import goods tax (including customs duties, VAT/excise tax), that is not counted smuggling violations, but also enjoy cross-border trade E-commerce model of efficiency.

However, if the overseas purchasing to take the list of goods, and pay personal goods to tax the way, still in accordance with the smuggling violation. And before the overseas purchase is only according to personal belongings Declaration, and no new channel.

Grey purchasing or will usher in a stern blow

The head of an import electricity website said that the 56th text for overseas purchasing another important effect is that 56th Wen recognized Cross-border electricity business as a new form of trade for the import of electricity dealers open up formal channels, the previous gray channel is bound to be squeezed.

He expected that in the coming period, the customs will increase the crackdown on gray purchasing, and it is likely to cosmetics, milk powder, diapers, such as the outstanding life supplies excessive immigration phenomenon, give the intensity of unprecedented rigorous investigation.

On the other hand, from the point of entry, take the "ant move" type of smuggling "water passenger" may face severe blows, but through the postal channels into the domestic goods, it may be affected to avoid too much, because the postal Customs are formal customs declaration, tax, as long as the number is not exceeded, generally will not be checked. "There is no formal smuggling of postal customs, and it is difficult to identify whether the goods are ultimately purchased by the purchaser." "said the head of the import electric dealer's website.

In addition, the micro-trust friends Circle will be the purchase of strict control, has the industry analysis, micro-trust friends Circle is only a propaganda channel for overseas purchase, and Taobao propaganda, offline links and no essential difference, will not be treated differently by customs. "Only recently a period of time, micro-trust friends circle purchasing more fiery, attracted more attention." ”